基于工作过程系统化的企业财务会计课程设计

为了加强会计专业学生的实践技能,改革人才培养模式,满足职业教育教学的需要,本研究针对当前高职高专会计专业学生的特点,以会计专业主干课程企业财务会计为主体,以会计过程的工作任务为导向,实施教、学、做一体化的实践课程体系,重点突出能力培养。通过工作任务驱动法,提升学生的综合能力,进一步深化教学改革。     

民事送达制度的完善

送达程序在整个民事诉讼中似乎是审判、执行等程序的辅助程序。有关送达的规定"简单明了",然而仔细推究,形式上的"简单"并未"明了"内涵中的模糊。因此,必须明确送达的内涵并使具体操作程序进一步合理化。     

性别议题安全化研究

安全是国际关系研究的核心概念。20世纪90年代,哥本哈根学派提出具有建构主义特色的“安全化理论”。女性主义安全研究重视性别与安全的关系,认为安全化理论忽视了性别安全问题。以联合国安理会通过的第1325(2000)号决议为基石的妇女、和平与安全议程既是近二十年来形成的新国际安全规范,也是性别议题安全化的集中体现。1325号决议及其后续决议共同形成了妇女、和平与安全议程,使性别议题进入国际安全日程。对妇女参与、妇女权利和性暴力等性别议题的安全化或去安全化问题,受到多重因素的交叉性影响。在不同行为主体和各种因素的共同作用下,以安理会成员国特别是常任理事国围绕妇女、和平与安全议程进行的互动与辩论,推动了性别议题安全化的发展进程,既体现出“主体间的和由社会建构的”安全化问题的复杂性,也规范了安理会表决机制下安全化的程度和限度。性别议题安全化的发展前景亦具有一定的复杂性和多重可能性。     

Does war destroy business? A review of empirical publications

The study investigates the economic dimensions of war. It considers empirical literature through structure review to explore the different effects of war on businesses. The scope of the study covers all geographical areas and studies dealing with any respective event in the 20^th and 21^st centuries. However, the study caters for quality, relevance, and recentness in publications. Hence, publications in 4*, 4, and 3 stars journals that are placed in Association of Business Schools of UK Guidelines in 2015 are reviewed. The study with its extant literature presents an important realization that against the stereo-typed opinion about war being devastating to businesses indicates that war affects in various dimensions, that is, positive, negative, or even no effects depending on the nature and place of business. Whereas businesses, in general, may be negatively affected in wartime, businesses critical to war may get an unprecedented boost. The study also indicates a dire need of developing a framework for investigating this important relationship on sound footings.     

浅论风险投资

风险投资作为一种新型的股权融投资方式在我国逐渐流行起来,风险投资把资金投放和企业管理职能有机结合起来,提高了投资效率。一个国家的风险投资业是否成功,应该以风险投资基金的增值和盈利为标准。     

The Courts,Intimate Partner Violence and Mental Illness: The Case of Dwight Lamon Jones

Through the lens of the high-profile spree killing perpetrated by Dwight Lamon Jones in 2018 in Phoenix, Arizona, this article examines the way the criminal and civil courts grappled with assessing the significance, extent, and outcome of the IPV and abuse directed at Dr. Connie Jones, Dwight Jones’s former wife. The case is unusual, not least because Dr. Jones had an upper middle-class income and numerous resources IPV victims do not normally enjoy. Nevertheless, she felt the courts let her family down. Journalists, victim advocates, and others also criticized the Arizona courts. The article outlines the spree killing and the criticisms of the courts, narrates Jones over a period of nine years including the IPV and mental illness, and, through the work of the Study Committee convened by Arizona Chief Justice Bales, explores the potential use of IPV risk assessments in the courts, particularly the family court, and related matters. It concludes with recommendations regarding possible preventive interventions in IPV cases, including those addressing mental illness.     

市场化进程提升了环境规制的有效性吗?——基于绿色技术创新视角的“波特假说”再检验

利用2000-2016年中国省级面板数据,识别了市场化进程、环境规制与绿色技术创新的非线性关系。结果显示:环境规制的绿色技术创新效应在规制类型、规制强度与绿色技术类型方面存在显著的差异性,因此“波特假说”未能得到完全验证;环境规制总体的绿色工艺创新与绿色产品创新效应受到了市场化进程的正向调节。市场激励型环境规制的绿色工艺创新与绿色产品创新效应受到了市场化进程的正向调节,命令控制型环境规制的绿色工艺创新效应受到了市场化进程的正向调节,市场化进程提升了环境规制的有效性,这意味着“波特假说”是“有条件的波特假说”。研究结论说明,各级政府的环境规制政策与规制强度选择,必须与各地区的市场化进程动态适应。     

The Unusual Victim: Understanding the Specific Crime Processes and Motivations for Elderly Sexual Homicide

Sexual homicides involving elderly victims are rare and unusual crimes, and research specifically focusing on these homicides is almost inexistent. The current study investigates the crime commission process as well as the motivations underlying elderly sexual homicides. The sample comes from the Sexual Homicide International Database (SHIelD) including sexual homicide cases from Canada and France. A total of 56 cases involving victims aged 65 years or more were compared with 513 cases involving victims aged between 16 and 45 years old. Bivariate analyses and two-step cluster analysis are performed. Findings show major differences in the crime commission process of the two groups of offenders. We also identified a four-cluster typology of elderly sexual homicide offenders based on their motivations (sexual, robber, sadistic, experimental). Although sexual homicides involving elderly victims are rare, these crimes are different, presenting specificities and should be studied as a group on its own.     

Who coupled which stream(s)? Policy entrepreneurship and innovation in the energy–water nexus in Gujarat,India

Although policy entrepreneurship is essential for fostering policy innovations to achieve sustainable development, the literature has conflated different types of entrepreneurship and disaggregated it using inconsistent terminology. We conceptualize entrepreneurship using a six-stream variant of the multiple streams framework (MSF)—which addresses key limitations of the original MSF—to examine entrepreneurial activities in the case of the Jyotigram Yojana, a widely recognized policy innovation for managing the energy–water nexus in Gujarat, India. We find that whereas policy and political entrepreneurship no doubt played a significant role in coupling the streams and fostering this policy innovation, the process broker, program champion, and technology innovator were also important in policy formulation, implementation, and “success.” We conclude that the six-stream variant of MSF is useful for identifying and distinguishing various types of entrepreneurship involved in policy innovation for sustainability.